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Author
Borys Grażyna (Akademia Ekonomiczna we Wrocławiu)
Title
Podstawowe zasady wdrażania prośrodowiskowych reform podatkowych w krajach Unii Europejskiej
Basic Principles for Implementing Pro-Environmental Tax Reforms in the European Union Member Countries
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Finanse Bankowość Rachunkowość (3), 2005, nr 1062, s. 89-95, rys., bibliogr. 7 poz.
Keyword
Reforma podatkowa, Ochrona środowiska
Tax reform, Environmental protection
Note
summ.
Company
Unia Europejska (UE)
European Union (EU)
Abstract
Omówiono ogólne zasady wdrażania prośrodowiskowych reform podatkowych w krajach UE.

The subject matter of the article is the characteristics of three basic principles of pro-environmental tax reforms. These principles are as follows: the principle of clear and detailed definition of the reform's objective, the principle of the reform direction based on the assumption of sustainable development and the principle of adjusting the reform directions to national and international legislative standards. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business
Bibliography
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  1. Barde J.P., Brathen N.A., Environmentally Related Levies, OECD, 2002.
  2. Borys T. (red.), Wskaźniki ekorozwoju, Wydawnictwo Ekonomia i Środowisko, Białystok 1999.
  3. Distributive Impacts of Environmentally-related Taxes, OECD, COM/ENV/EPOC/DAFFE/CFA (2002)75.
  4. Draft synthesis of recent work of joint meetings of tax and environment experts, OECD, COM/ENV/ EPOC/DAFFE/CFA (2002)74.
  5. Les taxes liées à l'environnement dans les pays d'OCDE. Problèmes et stratégies, OCDE, Paris 2001.
  6. Our Common Future, UN. New York 1987.
  7. Piontek F., Ekonomia a rozwój zrównoważony. Teoria i kształcenie, Wydawnictwo Ekonomia i Środowisko, Białystok 2001.
Cited by
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ISSN
0324-8445
1732-0704
Language
pol
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